https://www.taxtmi.com/caselaws?id=334833 The Tribunal held that customs authorities lacked jurisdiction in Special Economic Zones (SEZ) under the SEZ Act, 2005. It emphasized that SEZ is outside the Customs Territory of India and activities within SEZ are governed by SEZ laws, not Customs laws. Relying on previous judgments and legal provisions, the Tribunal concluded that customs did not have the authority to issue show cause notices or recover duties within SEZ. As a result, the impugned order was set aside, and the appeal was allowed in favor of the appellant. en-us Wed, 16 Nov 2016 00:00:00 +0530 Thu, 08 Dec 2016 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334833 The Tribunal held that customs authorities lacked jurisdiction in Special Economic Zones (SEZ) under the SEZ Act, 2005. It emphasized that SEZ is outside the Customs Territory of India and activities within SEZ are governed by SEZ laws, not Customs laws. Relying on previous judgments and legal provisions, the Tribunal concluded that customs did not have the authority to issue show cause notices or recover duties within SEZ. As a result, the impugned order was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Customs Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334833